RADHA DEVI SHARMA,DAUSA vs. INCOME TAX OFFICER, DAUSA
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES,”B” JAIPUR
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BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No.1143/JPR/2024
fu/kZkj.k o"kZ@Assessment Years : 2014-15
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: EMKPS3891F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sunil Kumar Upadhyay, C.A.
jktLo dh vksj ls@ Revenue by : Shri Dinesh Badgujar, Addl. CIT a lquokbZ dh rkjh[k@ Date of Hearing : 05/02/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 21 /03/2025
vkns'k@ ORDER
PER: DR. S. SEETHALAKSHMI, J.M.
This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 08-07-2024, National Faceless Appeal Centre, Delhi
[ hereinafter referred to as (NFAC) ] for the assessment year 2014-15
“1. Ld. AO error in considering the agriculture land and considered it as immovable property/land, treating as a long term capital gain.
The agriculture land which was sold by assessee used wholly and exclusively for agriculture purposes more than two year. Ld. AO did not pay attention & inquiry properly towards the sale deed registered by the sub-